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Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where the investment is recorded initially at cost and adjusted thereafter for the post-acquisition change in the investor's share of the investee's net assets.
Gross Profit
The profit a company makes after deducting the costs associated with making and selling its products, or the costs associated with providing its services.
Dividends
Cash distributions made to shareholders by a corporation, typically from the company's earnings as profit.
Fair Value Option
An accounting choice giving companies the opportunity to measure financial assets and liabilities at their fair values with changes reflected in the income statement.
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